Cars that are intended to drive on Dutch roads are subject to taxes and possibly to import duties. This applies for dealers as well as for private persons.
There are two types of taxes regarding motor vehicles:
1. Annual Vehicle Tax (Motorrijtuigenbelasting, MRB);
The ownership … of the motor vehicle (car or motor bike) is being taxed (not its use). The amount of the Vehicle (or: Road) Tax is based on weight and type of the vehicle and collected by the Tax Authority (Belastingdienst).
2. Tax on Passenger Cars and Motorcycles (Belasting van Personenauto’s en Motorrijwielen, BPM).
This once-only BPM-tax is due upon the first registration of a motor vehicle in the Netherlands and is based on CO2 emission. It is this tax that makes (owning) cars in the Netherlands a costly undertaking; relative to most other (European) countries at least 20% more expensive.
Similar to importing any other good, cars from outside the EU often carry import duties, payable at the moment of entering the Netherlands.